| The total amount of disputed demand pending before the High Court and the Supreme Court as on March 2005 is Rs 1,465 crore. In order to ensure that there are no delays in forwarding SLP proposals to the Central Board of Direct Taxes(CBDT), the CBDT has also directed that within seven days from taking a decision to file an SLP, the proposal should be routed through the Chief Commissioner of Income tax or through the Director General of Income tax (investigation) within another seven days. |
| The Board has further stipulated that any delay beyond the period of 15 days in forwarding the SLP proposal should be accompanied by an explanation on the reasons for the delay. |
| Officials said that it has been often seen that SLP proposals are often routinely forwarded without legal justification for mooting SLP against the reasoning of the High Court's order which leads to the law ministry raising queries. |
| It has now been directed that SLP proposal would have to contain detailed factual legal information duly supported by relevant decisions in favour of revenue and basis of reasons to move against the High Court order. |
| Regarding writ petitions, the CBDT has directed that the Chief Commissioners of Income tax or the Director General of Income tax would not have to refer such petitions to the CBDT for soliciting advice. |
| However, the clearance of the CBDT will be required in matters involving Public Sector Undertakings. |
| There is also a proposal for the creation of a Directorate of Legal Services, a recommendation of a zonal conference organised by the Mumbai Zone. The directorate, can function under a Director General and will devise measures to reduce litigations and monitor proper filing of cases in various High Courts. |
| Ruled Out |
| |
Explore Business Standard